ATW-VAT-RATE-FRACTION — E-Invoice Validation Rule & Fix

Fixture ID: vatRateFraction · XPath: /ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

lines[0] has a VAT rate of 0.19 in category S (Standard rated), which the invoice states as 0.19%. VAT rates are percentages and no EU VAT rate is below 1%, so this is usually a rate kept as a fraction and passed through unconverted: as a percentage, 0.19 is 19%. On 1500.00 EUR that is 2.85 of VAT; at 19% it would be 285.00.

2. How to Fix ATW-VAT-RATE-FRACTION

If you meant 19%, set lines[0].vatRate to 19: multiply a rate your system stores as a fraction by 100 before it reaches the invoice. If 0.19% really is the rate, leave it; this is a warning, and the regulation allows the value.

3. Valid Code / Payload Example

"vatCategory": "S", "vatRate": 19